兰德：2025年亚利桑那州K-12教育储蓄账户计划案例研究报告（英文版）

In this report, we examine Arizona’s kindergarten through grade 12 (K–12) Education Savings Account (ESA) program, known as Empowerment Scholarship Accounts. Arizona’s ESA policy is the oldest of the 19 states that now have ESAs. We explore Arizona’s ESA program’s growth, who uses the ESA program under different eligibility schemes, how much the ESA program costs, how families use ESA funds, and the private education sector’s responses to the ESA policy. Using the insights gained from the cas